2002 (8) TMI 5

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..... the Finance Act, 1994 read with Service Tax Rules vide which he has directed the appellants to pay the service tax of Rs. 1,49,512.00 (Rupees one lakh forty-nine thousand five hundred and twelve) which was earlier refunded to them along with the interest. 2. The above service tax amount was refunded to the appellants after the provisions for payment of service tax by the users of services of goo .....

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..... ervice tax, recoverable interest of 24% per annum shall also be payable from the date immediately after the expiry of the said period of thirty days till the date of payment. 3. The appellants are not aggrieved with the demand of the service tax already refunded to them. Further, it is their contention that because of their financial constraints, they are not in a position to pay interest ordered .....

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